PBE IPSAS 1

Presentation of Financial Statements

Prescribes the basis for presentation of general purpose financial statements.

  • PBE IPSAS 1 – This version is effective for reporting periods ending on or after 30 Sept 2020 (early adoption permitted)

    Date of issue: Nov 2014

    Date compiled to: Aug 2020 (excludes PBE IFRS 9, PBE IPSAS 41 and PBE IFRS 17)

    Download

    Additional materials

    IPSAS 1 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • Going Concern Disclosures (Amendments to PBE IPSAS 1) – This version is effective for annual periods ending on or after 30 Sept 2020 (early adoption permitted)

    Date of issue: Aug 2020

    Download

  • PBE IPSAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2019 (excludes PBE IFRS 9 and PBE FRS 48)

    Download

    Additional materials

    IPSAS 1 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • PBE IPSAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Sept 2014

    Date compiled to: Jan 2017 (excludes PBE IPSASs 34-38 and PBE IFRS 9)

    Download

  • PBE IPSAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Sept 2014

    Date compiled to: Dec 2015

    Download

    Additional materials

    PBE IPSAS 1 IPSASB – 1 Jan 2016

    Download

  • 2016 Omnibus Amendments to PBE Standards – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Jan 2017

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  • Approved Budget Amendments to PBE IPSAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: May 2017

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  • Amendments to PBE IPSAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2016 Disclosure Initiative

    Date of issue: Jul 2015

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  • PBE IPSAS 1 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Sept 2014

    Download

  • Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Feb 2015

    Date of issue: Feb 2014

    Download

  • PBE IPSAS 1 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013

    Date compiled to: Feb 2014

    Download

  • PBE IPSAS 1 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013

    Download
Standards